The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-12-18
statement in writing, etc, which shall be

filed with county court clerk.
Section 81. Assessor shall assess property
separately in each district and ward, and
shall enter same regularly in books, etc.
Section 80. Assessor shall furnish blanks
to every person, etc, which blanks shall
contain the necessary in~terrogatorics to Le
answered. etc.
Section 80. All species Of property shall
be assessed at its cash value, estilnatingthe
same by a sale at one-third cash, balance
in equal payments OF one and two years.
Section "a. Executors, administrators,
guardians, etc, shall make separate returns
TO be listed separately f~ortaxation.
Section 50. Persons refusing TO return
schedules shall be reported to the county
court, and the judge or chairman shall
make such assessment.
Section 80. The assessor shall make re-
port to county court clerk by first Monday
in June OF each year and shall make oath
as to correctness OF assessment.
Section 81. The assessor shall be ineligi-
BILE for q second term.
Section 80. Be it further enacted, that
the assessor elected under this act shall
be paid by the county, and receive as COM
pensation upon the value of the property
in his county rs follows: In cities OF 40, 900
hliitilluIlb VI ONtI, O1lt-ltnl1 vi ONO InllI,
in cities OF towns from 5000 to Al, 1000 in
habitants, one-eighth Of one mill, and in
towns Of less than 5000 inhabitants and
in all country districts, one-ffth OF one
mill on the value OF property determined
on by the board of equalization, as herein
before provided; that in all counties OF less
than $4,000 and more than 1900 popula-
ton, they shall receive one-fourth of one
MILL and in oil counties Of loua lha, 10
900 population, two-fifths OF one mill, and
| each assessor shall receive 8 cents on each
poll property assessed, and he il hereby
required TO pay his deputies at the same
rate rs herein provided for payment Of
said assessor, and shall receive no COM
pensation until the requirements OF this
act have been complied with.
Section 80. A vacancy shall he filled by
the quarterly court, such person to hold
Office until the next regular August cleo
ton, when an assessor shall be elected TO
fill out the unexpircd term.
Section 40. For neglect OF duty the as
SCISSOR shall be deemed guilty OF high mis-
demeanor, and upon conviction shall pay
to the State not less than $50 nor more than
500, and his official bond shall be held
liable.
Section II. The assessor, with the chair
man OF the county court, shall appoint
three freeholders, Who shall constitute a
board Of equalization.
Section AZ. The board OF equalization
shall carefully examine, compare and
cqualize said assessments, eliminate exempt
property, hear and adjust complaints, etc.
Section A. Each member Of board shall
take oath Of Office.
Section 40. Property escaping assessment
shall be assessed by county trustee, and
report same as "picked up taxes.
Section AZ. The clerk OF tho county
court shall make out the tax book from
the assessment books, and deliver same to
the trustee on or before the first Monday
Of October Of each and every year, etc.
Section AZ. The clerk OF the county court
shall forward TO Comptroller OF Treasurya an
aggregate statement showing value OF real
and personal property.
Section 40. For failure 10 comply with the
three preceding sections the clerk shall for
felt all claims for compensation for labor
and services.
Section 80. Specifies what occupations
and business transactions shall be deemed
privileges and be taxed, and not pursued
or done without license.
Section 81. The assessor shall make re-
turn 10 clerk OF county court names OF per-
sons liable TO pay privilege tax, and the
chairman OF county court shall compare
the same and report result 10 quarterly
court.
Section 50. Every male inhabitant be-
tween ages Of twenty-one and fifty years,
except dumb, deaf, blind. incapable OF
labor. shall pay q tar for school purposes.
Section So. Rate Of poll tax, 81, TO be
collected annually by trustee, and appro-
priated for common schoo, purposes.
Section 81. The county court clerk and
the trustee shall collect all tax on priyi-
legcs and merchants, but this section shall
not apply b municipal corporations that
under existing laws are authorized 10 coll
lect their owntaxes on privileges, property
and polls.
Section So. Provides for advertising In
four public plaoes in such district that the
tax books are completed. etc.
Scction 81. That all taxes are due aud
payable 10 county trustee on the frst
Monday In October Of each year for which
they are assessed. except the railroad taxes
collected by the Comptroller or Treasurer,
and shall bear interest from the first Tues
day in February following.
Section 81. Zach taxpayer shall get
from the trustee an itemized receipt for all
taxes by him paid, etc.
Section ~. The county trustee shall, on
the iinst Tuesday in February next, de-
liver 20 the constable al each civil district
n certified list OF all delinquent taxes
which shall have the force and effect Of an
execution, ETC.; provided. the trustee may
give list 10 u special deputy TO be appointed
for q particular district, etc.
A.-ft.u IA Tka s.,aH.. hall .laal ..l..
there h more than one constable in the
district, which Of them shall receive the
list.
Section 90. Where there Is no constable
In n civil district the trustee IL empowered
TO appoint a special deputy for delinquent
taxes.
Section Of. Consiables shall make due
return, as required by law In CASES OF
elections, by the frst Monday in June.
Section 81. This section likes the som
pcnsation Of constables OF deputies for
services.
Section %. On the first Monday in July,
1857, the county clerk shall deliver 10 the
attorney appointed by the Comptroller a
certified statement Of dclinqucn,s on realty,
with taxes, costs, fees, penalties, etc.
Section ~. The said attorney shall file
bills In chanccry or circuit court for the
purpose Of enforcing liens on said property
Tor taxes respectively. The attorney Is
authorized to release tho lien on payment
OF the taxes, etc.
Section a.. The bills shall lie filed in
the name Of the State. and any party 10
the suits HAS the right 10 appeal TO the
supreme court.
Section %. On filing Of q bill the chan
Gerry or circuit court clerk shall certify ~